Key takeaways
- The Vacant Housing Tax (Taxe sur les Logements Vacants - TLV) targets unfurnished homes that have been vacant for at least one year on January 1 of the tax year, located in a municipality whose list is set by decree (Article 232 of the French General Tax Code).
- A home occupied for more than 90 consecutive days during the reference period is not considered vacant.
- A furnished second home is not a vacant home: it falls under the housing tax on second homes (taxe d’habitation sur les résidences secondaires, THRS), which some municipalities can increase.
- The 2026 finance law merges the TLV and the housing tax on vacant homes (taxe d’habitation sur les logements vacants, THLV) into a single tax, the tax on vacant residential premises (taxe sur la vacance des locaux d’habitation, TVLH), issued from the tax assessments for the year 2027.
- The property occupancy declaration (déclaration d’occupation des biens immobiliers) must be filed with the tax services before July 1 in the cases provided for.
You own a secondary residence or unused apartment in a major metropolitan area, and the property sits empty much of the year. One day, a tax notice or information letter from French tax authorities mentions the Vacant Housing Tax: a levy based on the property’s rental value, at 17 % for the first tax year and 34 % from the second. The initial reaction is worry; the second, the right question: does your home actually fall within the scope of this tax?
The answer first depends on a simple criterion: is the home furnished? A second home is furnished, a vacant home is unfurnished. A furnished property let part-time therefore does not fall under the TLV, but under the housing tax on second homes.
What is the Vacant Housing Tax (TLV), and who is concerned?
The Vacant Housing Tax does not apply randomly across all territories. According to the Service-Public.fr guidance and Article 232 of the CGI, three conditions must be met for a property to fall within TLV scope:
- An unfurnished home: a second home, which is furnished, is not a vacant home.
- Vacancy of at least one year: the tax is due for each home vacant for at least one year on January 1 of the tax year.
- Location in a high-demand housing zone (zone tendue): the property must sit in one of the municipalities concerned; the list of these municipalities is set by decree.
The taxes on vacant homes do not apply to a second home, even if it is occupied only part of the year: they only concern unfurnished premises. For the new tax applicable from 2027, the tax authorities will rely on the information provided in the property occupancy declaration.
What are the legal conditions for TLV exemption?
To legally avoid the Vacant Housing Tax, tax authorities do not mandate continuous presence 365 days a year. Article 232 of the French General Tax Code (CGI) and the Service-Public guidance provide for several situations in which the tax is not due:
- Occupancy of more than 90 consecutive days: a home whose occupancy exceeds ninety consecutive days during the reference period is not considered vacant, that is more than 90 days in a row (3 months) during a year. Momentary occupancy during the year does not call the vacancy into question.
- Involuntary vacancy: a home offered for rent or sale at market price but finding no tenant or buyer.
- Major works: a home that needs works costing more than 25 % of its value to become habitable.
- A furnished second home subject to the housing tax.
You must justify your situation (estimates for the works, proof of the conditions under which the home is offered for sale or rent, etc.).
Part-time furnished rental: which tax applies?
A home let furnished part-time does not fall within the scope of the TLV, which only targets unfurnished homes. It falls under the housing tax on second homes, which covers furnished premises used as housing other than those used as a primary residence.
This is the case of a home let through Kowo: a furnished home let as a second home, under a defined-days lease governed by articles 1714 and following of the French Civil Code. The housing tax on second homes for a Kowo property is paid by the owner.
The financial stakes: TLV tax rates and calculation
The tax base is the rental value of the home referred to in Article 1409 of the CGI:
- First tax year: 17 % of the rental value.
- From the second year: 34 % of the rental value.
For the TLV, there is no provision for a municipality to set a higher tax rate.
Benefits for both occupants and property hosts
For the occupant (commuter, hybrid manager, consultant), this model meets a need for stable, cost-effective accommodation. They enjoy a guaranteed weekday base during workdays, where they can leave personal belongings, depending on the home, in lockable private storage, without suffering hotel price spikes.
For the property host, this occupancy mode is the exact opposite of exhausting tourist lodging management:
- No daily cleaning or night-by-night listings on tourist booking platforms.
- No risk of property damage from revolving tourists.
- Written civil leases under a defined-days lease, with zero joint liability between occupants.
- Steady, recurring income.
To understand how to organize a furnished property calendar across multiple residents in detail, read our practical guide on how many occupants can share a part-time property.
Do not confuse: Vacant Housing Tax (TLV) and Housing Tax on Second Homes (THRS)
Two distinct tax mechanisms affect dwellings that are not a primary residence:
- The Vacant Housing Tax (TLV): targets unfurnished homes vacant for at least one year.
- The Housing Tax on Second Homes (taxe d’habitation sur les résidences secondaires, THRS): applies to furnished premises used as housing other than those used as a primary residence. The municipal council of some municipalities can increase the municipal share of this tax by 5 % to 60 % (Article 1407 ter of the CGI).
The housing tax on a furnished second home that stays empty, and its exemptions, are covered in housing tax on an empty second home.
The 2026 finance law (Article 108 of law n° 2026-103 of February 19, 2026) provided for the merger of the vacant housing tax (TLV) and the housing tax on vacant homes (THLV) into a single tax, the tax on vacant residential premises (TVLH). This new tax will be issued from the tax assessments for the year 2027; until then, the TLV rules remain valid for the 2026 tax year. The TVLH also targets an unfurnished home (or one furnished insufficiently to allow proper habitation). It is not due if the home was occupied for more than 90 days in a row during the previous year in municipalities located in a high-demand zone, or during the previous 2 years in other municipalities. In municipalities located in a high-demand zone, a municipality will be able, by decision of its municipal council, to set a higher rate, capped at 30 % for the first tax year and 60 % for the following years.
Essential checklist for your property
To know where you stand with the Vacant Housing Tax, check the following points:
- Verify your municipality’s classification in high-demand zones and the exact start date of property vacancy.
- File the occupancy declaration with the tax services before July 1 if the home has not yet been declared or if changes have occurred since the previous declaration.
Frequently asked questions about the Vacant Housing Tax
How many occupied days are required to avoid paying TLV?
A home occupied for more than 90 consecutive days during the reference period, that is more than 90 days in a row (3 months) during a year, is not considered vacant. Momentary occupancy during the year does not call the vacancy into question.
Does a single part-time occupant suffice to avoid the tax?
For a furnished home, the question does not arise: the TLV only targets unfurnished homes. A furnished home let part-time falls under the housing tax on second homes; for a Kowo property, it is paid by the owner.
Do Airbnb bookings qualify for vacant housing tax exemption?
A tourist rental is furnished: it does not fall within the scope of the TLV, which only concerns unfurnished homes.
Does the Vacant Housing Tax apply to furnished second homes?
No. The taxes on vacant homes do not apply to a second home, even if it is occupied only part of the year, because they only concern unfurnished premises. A furnished second home falls under the housing tax on second homes, which some municipalities can increase.
What happens if my property is undergoing renovation?
A property requiring major works (exceeding 25 % of property value) to become habitable is not subject to the TLV; you must justify your situation, for example with estimates for the works.
To explore property management solutions further, browse our complete Hosts dossier and our method for monetizing a secondary residence without Airbnb. If you are weighing tourist rental status, read our analysis on the Le Meur Law and defined-days leases.